𝔖 Bobbio Scriptorium
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Sarbanes-Oxley and corporate risk-taking

✍ Scribed by Leonce L. Bargeron; Kenneth M. Lehn; Chad J. Zutter


Book ID
116591652
Publisher
Elsevier Science
Year
2010
Tongue
English
Weight
311 KB
Volume
49
Category
Article
ISSN
0165-4101

No coin nor oath required. For personal study only.


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Sarbanes-Oxley is the most sweeping securities regulation since the 1933 and 1934 acts. Section 404 requires public companies to submit an annual assessment of the effectiveness of their internal controls. It also requires the company's independent auditor to opine on management's internal control r